The VAT system in Kenya has not achieved its potential with the tax averaging around twenty five per cent (25%) of overall collections.
Continue readingSouth Africa: Value Added Tax Auto Assessment System
South Africa: Executive share schemes and founder shares: The trend of increased malus and clawback
There is an increasing trend for companies to recoup benefits paid to executives as part of executive share schemes.
Continue readingSouth Africa: Fintech innovations are difficult but not impossible to patent
Many African registries do not have the technical expertise to examine the claims that patent applicants make, for example.
Continue readingSouth Africa: Degrees of similarity put to the test
In line with the decision, the assistant registrar emphasised the importance of considering the circumstances in which the marks are used.
Continue readingSouth Africa: The updated Draft Integrated Resource Plan – a return to rational energy planning
The key changes from the promulgated 2010 Integrated Resource Plan (IRP 2010) can be summed up in three short statements.
Continue readingSouth Africa: The Competition Amendment Bill, 2018 introduced in Parliament: National security considerations
Section 18A applies to those mergers that must be notified to the Competition Commission (Commission) in terms of Section 13A(1) of the Act.
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